Scholarship Granting Organizations (SGOs)

Tennessee has opted to participate in the Federal Education Tax Credit. Federal regulations governing the program were released on October 1, 2026. Regulations can be found on the U.S. Department of Treasury’s website.

Additionally available information includes the U.S. Department of the Treasury’s preview of the proposed regulations and the U.S. Department of Education's FAQ.

Organizations seeking to establish a nonprofit entity should direct questions regarding the formation of a 501(c)(3) organization to the Tennessee Secretary of State’s Office and the Internal Revenue Service (IRS).

Organizations interested in inclusion on the Tennessee approved list of scholarship granting organizations can now complete the preliminary interest form. A formal application will be released later this fall.

This page will be updated with the latest information and resources. Questions may be directed to SGO.Questions@tn.gov.